SOMEONE HAS TO BUY
Companies such as SEBRAE, which has a legal form of Autonomous Social Service, have very peculiar characteristics, the main one being that even though it is a private non-profit entity, they are subject to the control of the Federal Court of Accounts for receiving public resources, it plays a role o...
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| Principais autores: | , |
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| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Max Leandro de Araújo Brito
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| Endereço do item: | https://periodicos.ufrn.br/casoseconsultoria/article/view/23106 |
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| Resumo: | Companies such as SEBRAE, which has a legal form of Autonomous Social Service, have very peculiar characteristics, the main one being that even though it is a private non-profit entity, they are subject to the control of the Federal Court of Accounts for receiving public resources, it plays a role of public interest, are called parastatal. The case at hand details a real situation experienced at SEBRAE / RN, where the implications, including legal ones, that the decentralization of direct purchases can bring to the company are demonstrated, as well as the problems that can be generated by the centralized model. The dilemma that is posed to the institution's administration and finance manager is to maintain the decentralized system, which has been praised and criticized, or to return to the old centralized form, which was abandoned due to recurring problems. The present case was built based on observations of the facts and interviews with the characters involved, being the same, indicated to be used by undergraduate and graduate students of the administration, economics, production engineering, public management courses, among others. . It aims to make students reflect on the theme: centralized versus decentralized purchases, in autonomous social services. |
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